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SEC Company Response from Cibus, Inc. (CBUS) (CIK 0001705843) (CBUS) — Sep 25, 2019

Cibus, Inc. (CBUS) (CIK 0001705843)
Date: Sept. 25, 2019 · CIK: 0001705843 · Accession: 0001193125-19-254818

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File numbers found in text: 333-233231

Date
September 25, 2019
Author
Not clearly detected
Form
CORRESP
Company
Cibus, Inc. (CBUS) (CIK 0001705843)

Letter

September 25, 2019

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Transportation and Leisure

100 F Street, N.E.

Washington, D.C. 20549

Attention: Anne Parker

Laura Nicholson

Re:

Calyxt, Inc.

Registration Statement on Form S-3 (Registration No. 333-233231)

Ladies and Gentlemen:

On behalf of Calyxt, Inc. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-233231) (the “Registration Statement”) of the Company be accelerated to 4:00 p.m., Eastern Time, on September 27, 2019, or as soon as practicable thereafter. The Company respectfully requests that you notify Peter E. Devlin of such effectiveness by a telephone call to (212) 326-3978.

Please contact Peter E. Devlin at Jones Day at (212) 326-3978 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

Very truly yours,
CALYXT, INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 September 25, 2019

VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 Office of
Transportation and Leisure

 100 F Street, N.E.

 Washington,
D.C. 20549

 Attention:      Anne Parker

Laura Nicholson

Re:

Calyxt, Inc.

Registration Statement on Form S-3 (Registration No. 333-233231)

 Ladies and Gentlemen:

On behalf of Calyxt, Inc. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under
the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-233231) (the “Registration Statement”) of the
Company be accelerated to 4:00 p.m., Eastern Time, on September 27, 2019, or as soon as practicable thereafter. The Company respectfully requests that you notify Peter E. Devlin of such effectiveness by a telephone call to (212) 326-3978.

 Please contact Peter E. Devlin at Jones Day at (212)
326-3978 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

Very truly yours,

CALYXT, INC.

By:

 /s/ Debra H. Frimerman

Name: Debra H. Frimerman

Title:   General Counsel

cc:

Peter E. Devlin

Jones Day